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TCC

Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure)

It is provided to you as a perquisite without any consideration of its use in connection with your employment duties. 4.       ... Ils « ne jouissent pas d’une grande considération » (Radiguet). — DR. ...   [20]     One further line of inquiry that might possibly be helpful in attempting to rationalize the seeming inconsistencies in the case law involves a consideration of the sort of benefit that is being conferred.             ...
TCC

Déneige-Toit Service-Plus Inc. v. M.N.R., 2019 TCC 257

À moins que le contrat n’ait été conclu en considération de ses qualités personnelles ou que cela ne soit incompatible avec la nature même du contrat, l’entrepreneur ou le prestataire de services peut s’adjoindre un tiers pour l’exécuter; il conserve néanmoins la direction et la responsabilité de l’exécution. ... M.N.R., 2009 TCC 142, paragraph 24). [32]   In the requisite analysis, consideration must also be given to articles 1425 and 1426 of the C.C.Q., which provide that the common intention of the parties must be sought: 1425. ... In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. ...
TCC

Henley v. The Queen, 2006 DTC 3431, 2006 TCC 347, aff'd supra 2008 DTC 6017, 2007 FCA 370

(UBS) entered into an agreement whereby Canaccord was to act exclusively as agent for UBS in connection with a proposed treasury financing for UBS for a minimum of $3,000,000 and a maximum of $6,000,000 raised (the "Offering) by way of a private placement of equity;   d)         in connection with the offering Canaccord agreed to: (1) use best efforts to structure, market and obtain commitments on mutually agreeable terms in respect of the proposed financing of the company; (2) comply with all applicable securities laws in respect of its obligations hereunder (3) advise the company as to the appropriate structure of the financing and assist with the preparation of required documentation; (4) organize meetings between representatives of the company and potential investors; and (5) assist the company in the negotiating and structuring of the final terms of the financing and assist with closing the transaction;   e)         part of the compensation Canaccord received for its services was a Compensation Option to purchase an aggregate of 10% of the Offered Securities issued or issuable at the issue price of the Offering for a period of 24 months;   f)          Canaccord allocated 742,692 UBS Compensation Options, or share purchase warrants (the UBS Warrants), or other consideration received in lieu thereof, to the Appellant on May 28, 1998;   g)         (i) on September 4, 1998 Unique Broadband Systems Inc. ... Further, in the event of the share warrants not being issued, UBS was required to compensate Canaccord in "other consideration in lieu thereof"; in such circumstances, Canaccord was likewise bound to pay a pro rata share of that alternate consideration to the Appellant- a promise worth very little if no quantifiable value could be ascribed to the share warrants unless or until they were issued, exercised and the shares sold. ... For example, when a corporation, for no consideration, grants on only some of its common shareholders, rights to purchase any additional shares of the corporation's capital stock, subsection 15(1) applies to those shareholders. ...
FCTD

Trans-Pacific Shipping Co. v. Atlantic & Orient Trust Co. Ltd., 2005 FC 311

I now turn to a consideration of all of this. CONSIDERATION On Striking Out a Pleading [11]            To strike out a pleading is a serious matter, for it deprives a party of the benefit of a full hearing inherent in having a day in court. ... In my view, to deny the Court this right to determine, in the context of the forced enforcement of one of its judgments, whether the property seized is part of the estate of the judgment debtor, even if such determination requires consideration of the provisions of the Civil Code of the province of Quebec, would constitute a serious hindrance to the exercise of the Court's powers of enforcement, and would be manifestly contrary to the will of Parliament... ... However this is only half the answer in the present instance: I now turn to a consideration of separate corporate entities and the so-called setting aside of the corporate veil. ...
FCTD

Young v. Canada, docket T-806-97

The Applicant"s request was submitted for consideration by the Appeals Officer after she had been advised by the Applicants" counsel that no further submissions would be made and she was instructed to proceed with reassessments on the basis of the agreements reached between the parties. ... Little dated November 26, 1996 specifically requested consideration under the fairness package legislation for waiver of interest which was to be reassessed, Ms. ... Little was not asking the Minister to delay consideration of his request for waiver of interest until such time as the new reassessments were issued. ...
FCTD

Kerry (canada) Inc. v. Canada (Attorney General), 2019 FC 377

The Respondent argues that the record demonstrates the Minister gave thorough consideration to Kerry Canada’s arguments regarding waiver. 2.   ... Coburn had expressed surprise that the collections issue had arisen in light of the royalty issue still under consideration by the CCA. ... Analysis – Requirement for reasons [70]   In response to Kerry Canada’s arguments that the Decision itself was sparse and unintelligible, the Respondent relies on jurisprudence which requires a consideration of not only a decision but also the evidentiary record in assessing the reasonableness of the decision (Newfoundland Nurses; Hi-Tech Seals; Sherry). ...
FCTD

Ghazi v. Canada (National Revenue), 2019 FC 860

Olson, the Decision gave undue consideration to irrelevant factors. Such matters are no defence against allegations of misconduct and bias. [5]   Relevant to the Court’s analysis is the fact that although CRA officer Olson had not yet issued a notice of assessment to Mr.  ... The Supreme Court stated: [42] The cases identify a number of considerations relevant to deciding whether an alternative remedy or forum is adequate so as to justify a discretionary refusal to hear a judicial review application. ... Final consideration [61]   After the hearing of this motion, counsel for Mr.  ...
SCC

Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103

Lastly, policy considerations cannot serve to override the explicit wording of s. 10(1)  .  ... The importance of these considerations was underscored by Jackett C.J. in his decision in Oryx Realty Corp. v. ... The importance of the "match" flows from the critical role timing considerations play in taxation matters.  ...
TCC

3295940 Canada Inc. v. The Queen, 2022 TCC 68, rev'd 2024 FCA 42

The payment also included a $10,000,000 contingent consideration based on future performance. ... The approach addresses the rationale of the PUC scheme specifically in relation to amalgamation and redemption and not a general policy unrelated to the scheme under consideration. ... This cash at closing portion of the purchase consideration implies an equity purchase price of $220 million with additional earn-out consideration and equity participation as detailed below. ...
TCC

Bell Telephone Company of Canada v. The King, 2023 TCC 45, aff'd 2025 FCA 27

The services are rendered under a single contract, for a single consideration, albeit the invoice is itemized. The appellant is making a single supply of livestock and the commission and disbursements charged are part and parcel of the consideration for that supply. ... The provision and delivery of the electricity is rendered under a single contract, and for a single consideration, albeit the invoice is itemized. ...

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